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Expenditure Worksheets for Audit Compliance Review
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Proposition 28 Arts and Music in Schools
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This Excel workbook was designed to assist local educational agencies (LEAs) and auditors in determining compliance with the requirements of EC Section 8820(i) for the Proposition 28 Arts and Music in Schools and estimating the cost associated with audit findings for failure to comply with the requirements of EC Section 8820(g). The amount calculated on each worksheet represents the estimated unallowable costs.
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The workbook contains a total of four worksheets - this "Instructions" worksheet and three calculation worksheets. Please fill in the cells specified in the instructions of each of the appropriate worksheet(s). The adjustments calculated on each worksheet are independent of each other; the worksheets are intended to be used individually.
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Supplement not Supplant Requirement Worksheet
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Description: Pursuant to EC Section 8820(g)(2), LEAs are required to use AMS funds to increase funding for arts education programs, as defined by EC Section 8821(a) and not to supplant existing funding for those programs.
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Instructions: Enter data into Lines A-1, A-2, A-3, A-4, B-1, and B-2.
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Instructional Costs Expenditure Requirement Worksheet
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Description: Pursuant to EC Section 8820(g)(1), an LEA with an enrollment of 500 or more pupils, at least 80 percent of AMS funds (Resource 6770) expended must be used to employ certificated or classified employees (instructional costs) to provide arts education program instruction. Remaining funds are to be used for training, supplies and materials, and arts education partnership programs (non-instructional costs) as defined by EC Section 8821(a).
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Instructions: Enter data for the audit year and two prior years into Lines A-2, A-3, A-5, A-6, B-1, B-2, B-3, C-1, C-2, and C-3.
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Administrative Costs Maximum Worksheet
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Description: Pursuant to EC Section 8820(g)(3), an LEA may not expend more than 1 percent of AMS funds received (Resource 6770) on adminstrative costs, including indirect costs, to implement Chapter 5.1 of Part 6 of Division 1 of Title 1 of the Education Code.
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Instructions: Enter data for the audit year and two prior years into Lines A-2, A-3, B-1, B-2, and B-3.
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Created by:
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California Department of Education
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March 2024
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